The tariff classification of a costume from China

N273409 March 25, 2016 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Peggy O’Brien Amscan, Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of a costume from China Dear Ms. O’Brien: In your letter dated February 19, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Item #841585 “Bad to the Bone”, is a child’s unisex costume consisting of a pullover, skull mask, gloves, two bracelets and a hat. The pullover is constructed from 100% polyester knit fabric with a visible plastic coating on the outer surface. The garment features a double pointed collar, a hemmed bottom, hemmed arm openings and rubber molds attached to each shoulder. The overall amount of finishing in the pullover is such that this article is neither flimsy in nature or construction, nor lacking in durability; this costume is well made. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the essential character of the set is imparted by the pullover. You suggested classification under subheading 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, or laminated with rubber or plastics material which completely obscures the underlying fabric.” We disagree with your proposed classification. The coating on the outer surface does not completely obscure the underlying fabric. The applicable subheading for this style will be 6113.00.9086, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division